NAC706.819. Accounts for dispatch expense.

     1. The account for dispatchers’ wages includes all wages incurred resulting from providing dispatching service.

     2. The account for dispatchers’ vacation pay includes all vacation pay paid to dispatchers.

     3. The account for dispatchers’ payroll taxes includes all payroll taxes of dispatchers, including, but not limited to, FICA, FUTA, NUC and SIIS.

     4. The account for dispatchers’ payroll benefits includes the costs incurred by the company for welfare and pension benefits of its dispatchers.

     5. The account for advertising and promotion includes the cost of labor and materials used and expenses incurred in advertising designed to promote or retain requests for cabs by telephone.

     6. A company which elects not to do its own dispatching but contracts with other parties to provide this service must charge the account for dispatching contract services with all costs incurred as a result.

     7. The account for depreciation of dispatch equipment includes the amount of depreciation applicable to all dispatching and radio equipment used by the company in the operation of its dispatching service.

     8. The account for equipment rental includes costs incurred by the company in the rental or leasing of dispatching and radio equipment useful to the company in the operation of its dispatching services. This account must be maintained in such manner as will permit ready identification, analysis and verification of all relevant facts to each item rented or leased, the costs of which have been included.

     9. The account for repairs and maintenance of dispatch equipment includes the costs of outside labor, materials, replacement parts and any other expenses incurred and necessary for the repair and maintenance of dispatching equipment including radios or telephonic equipment installed in taxicabs. This account must in addition include all costs of maintenance and repairs to telephone facilities in connection with the use of taxi stands. All costs included in this account must be segregated by class through the use of appropriately entitled subaccounts.

     10. The account for miscellaneous dispatch expenses includes all costs incurred directly related to the operation of a dispatching service including those incurred in connection with the use of taxi stands, not provided elsewhere. This account must be maintained in such manner as to permit ready identification, analysis and verification of all facts relevant to each class of item included. Appropriately entitled subaccounts may be employed for this purpose.

     11. The telephone account must include telephone expense applicable or attributable to the rendering of dispatching services by the company to its customers in its taxicab operations.

     12. The account for transferred internal costs includes the internal costs transferred from the various other functional divisions to dispatch expenses. Costs transferred to this account must be either actual or on a percentage basis provided such percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to this account is not permitted.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 601-695, eff. 12-24-70; A 11-16-79]—(NAC A 10-13-88)